Calculation of 6 personal income tax due date.
The deadline for submitting 6-NDFL for the 4th quarter of 2017 is postponed due to the weekend. Therefore, there will be an additional day to prepare the report. If you fail to comply, the company will be fined.
What are the deadlines for submitting 6-NDFL for the 4th quarter of 2017?
6-NDFL calculations are submitted by:
- based on the results of reporting periods (quarter, half-year and 9 months) - no later than the last day of the month that follows the reporting period;
- based on the results of the billing period (year) - no later than April 1 of the following year.
This is stated in paragraph 2 of Article 230 of the Tax Code of the Russian Federation.
If the deadline falls on a weekend, it is postponed to the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). This is what they do in our situation. Since the deadline for submitting 6-NDFL for the 4th quarter of 2017 fell on Sunday, April 1, 2018, you can report on April 2, 2018, Monday.
Look in the table for the 4th quarter of 2017 and other reporting periods. Please note: the last day for paper and electronic payments is the same.
no later than you must submit 6-NDFL for 2017
Deadline for submitting 6-NDFL for 2017 (table)
6-NDFL 2017: fines for errors and violation of deadlines
Liability threatens if:
- did not submit reports on time;
- indicated .
Did not submit 6-personal income tax for the 4th quarter of 2017 on time
The fine for the tax agent is 1000 rubles. for each full or partial month from the day following the deadline (clause 1.2 of Article 126 of the Tax Code of the Russian Federation). The day they reported is no longer counted. The method of reporting overdue does not matter. For example, the delay will be 1 month and 5 days. Tax authorities will impose a fine of 2,000 rubles. (2 months x 1000 rub.).
Tax inspectors will impose a fine within 10 working days from the date they discovered a violation of the deadline. They are not required to wait until the end of the desk audit.
If you do not submit the payment within 10 days from the due date, the Federal Tax Service makes a decision to suspend transactions on bank accounts and electronic money transfers (clause 3.2 of Article 76 of the Tax Code of the Russian Federation, letter of the Federal Tax Service of Russia dated August 9, 2016 No. GD-4-11 /14515).
- How to fill out and submit reports
Provided false information in calculations
Let’s say you didn’t violate the deadlines for submitting 6 personal income taxes for the 4th quarter of 2017. But errors crept into the calculation. The fine for each report with false information is 500 rubles. But if you discovered an error and submitted updated reports before tax inspectors noticed it, there will be no sanctions (Article 126.1 of the Tax Code of the Russian Federation).
At first, inspectors stated that they could impose a fine due to any error in the form: inaccuracy in income and deduction codes, amounts (letter of the Federal Tax Service of Russia dated August 9, 2016 No. GD-4-11/14515) . But then they changed their minds and decided that they would not impose a fine if the tax agent:
- did not underestimate the tax;
- did not create adverse budgetary consequences;
- did not violate the rights of individuals.
For what errors in 6-NDFL a company can be fined (table).
|
Situation |
Why is it dangerous |
How to do it right |
|---|---|---|
|
The company recorded non-taxable income in line 020. For example, maternity benefit |
Tax authorities will decide that the company did not calculate and withhold tax on all taxable income |
Do not include non-taxable payments from Article 217 of the Tax Code of the Russian Federation in the calculation. This rule applies to both sections |
|
The company entered the tax value incorrectly, but transferred the correct amount. For example, instead of 8,000 rubles. Tax in line 140 was mistakenly written as 80,000 rubles. The tax was transferred correctly - 8,000 rubles. |
Tax authorities will decide that the company did not transfer all the calculated tax to the budget. |
The amount of tax payable on line 140 and the amount of personal income tax from the payment slip must be the same |
|
The company incorrectly indicated the tax payment deadline, although it sent the payment on time. For example, on line 120 they indicated the deadline for paying tax on vacation pay - the next day after their issuance. And the tax was paid on the last day of the month |
Tax authorities will decide that the company paid tax late |
The deadline for paying tax on vacation pay is the last day of the month in which they were issued. This date must be given in line 120 of the calculation. |
Not only the organization, but also responsible employees (for example, a manager) can be held accountable. The official faces an administrative fine of 300 to 500 rubles. (Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
When to clarify 6-NDFL after the deadline
There are cases when you can't do it without clarification after the deadline for submitting 6 personal income taxes for the 4th quarter of 2017 expired. For example, they recalculated and reduced the employee’s income and the tax on it. Or they put the wrong ones.
We have compiled a table with errors that need to be corrected. In it you will also find a justification for why the clarification will protect you from fines.
Due to what errors will it be necessary to clarify 6-NDFL?
|
Situation |
To fix or not |
Explanations from the Federal Tax Service on the topic |
|---|---|---|
|
Submit the clarification to avoid a fine of 500 rubles. for false information (clause 1 of article 126.1 of the Tax Code of the Russian Federation). In the clarification for 2017, reflect the payment and personal income tax on lines 100-140 and 070. Check that the payment and tax are also included in lines 020 and 040 of section 1 |
||
|
Salaries for October were paid in November. In line 100 of section 2 the day of actual payment was reflected, not the date of income |
It is safer to submit an update so that tax authorities do not fine you for false information. In line 100, enter the date when income was recognized (Article 223 of the Tax Code of the Russian Federation). For salary, this is the last day of the month for which it was accrued. |
|
|
In line 120 of section 2 they wrote the date when they paid the tax |
It is safer to submit an update to avoid a fine for false information. In line 120, enter the deadline for paying personal income tax according to the code (clause 6 of article 226 of the Tax Code of the Russian Federation) |
|
|
Line 130 of Section 2 includes salary minus personal income tax or deduction |
It’s safer to submit an update so that tax authorities don’t fine you for false information. On line 130, reflect all accrued income in full |
|
|
Line 140 showed personal income tax including deductions |
It is safer to submit an update to avoid a fine for false information. On line 140, write the entire personal income tax amount, without deduction |
|
|
We submitted 6-personal income tax for 2017, after which we found an error in the calculation for 9 months in section 1 - underestimated tax |
Submit the update for 2017 and 9 months, since section 1 is filled out with a cumulative total from the beginning of the year |
|
|
In November, the rest of the salary for September was recalculated and transferred |
Submit the update within 9 months. Increase line 020 by the additional payment, and line 040 by personal income tax from this amount. If the payment was not shown for 2017, please clarify this calculation as well. Include income and tax on lines 070, 100-140 |
Also read:
Not all errors require tax agents to redo calculations. In the table below there are situations in which you do not have to clarify 6-personal income tax for the 4th quarter of 2017.
When it is not necessary to submit an update on 6-NDFL
|
Situation |
To fix or not |
Explanations from the Federal Tax Service on the topic |
|---|---|---|
|
Lines 070 and 100-140 of the calculation for 2017 included the salary for December, which was issued in January, and the tax on it |
The Federal Tax Service allows you to do without clarification. The main thing is not to duplicate this payment and the tax on it in lines 070 and 100-140 of the calculation for the 1st quarter of 2018 |
|
|
Line 080 showed personal income tax from the salary for September, which was paid in October |
The Federal Tax Service believes that clarification is not needed, although 080 is only for tax that cannot be withheld during the year. The amount from line 080 can be transferred to line 070 when you fill out the calculation for the year |
|
|
Section 2 included wages for December, the tax deadline for which falls in January |
According to the Federal Tax Service, it is possible to do without clarification. Just don’t show this payment in section 2 for the 1st quarter of 2018 |
|
|
A cash prize or financial assistance less than 4,000 rubles was reflected in income and deductions. |
You don’t have to submit the update. The company itself decides whether to reflect such a payment in the calculation or not. The Federal Tax Service believes that the payment need not be shown |
|
|
We reported for 2017, and the employee brought last year’s notice for property deduction |
How to submit explanations for the calculation of 6-NDFL on time
Submit your explanations to the 6-NDFL inspection within five working days. The deadline for submitting explanations is counted from the day following the day when you received a message from inspectors about identified inaccuracies (clause 3 of Article 88 of the Tax Code of the Russian Federation).
Submit your written response to:
- on paper - in person or by mail;
- electronically through a special operator.
Inspectors do not always request written explanations from the organization. There are cases when they want to hear arguments in defense from an accountant or the head of an organization in person. For example, on the “salary” commission. Representatives of the company will be called to the tax office if inspectors see under 6-NDFL that employees have small payments. Inspectors will receive a living wage and average industry salaries. The Russian Ministry of Finance warned about this in a letter dated April 13, 2016 No. 03-01-11/21064.
How to fill out section 2 of the 6-NDFL calculation for the 4th quarter of 2017 without errors
In the table we have collected all the information that will help you fill out section 2 correctly.
|
Situation |
How to fill out 6-NDFL line by line |
|
Salary and bonuses |
|
|
Paid salaries for the past month The advance was paid on the last day of the month |
|
|
Paid production annual (semi-annual, quarterly) bonus |
|
| Paid monthly production bonus |
|
| Paid non-production bonus in the middle of the month |
|
|
Paid income under a civil contract |
|
|
Vacation and sick leave |
|
|
Paid vacation or sick pay |
|
|
Vacation pay was added due to recalculation of average earnings |
Reflect the additional accrued amount of vacation pay in section 2 of the form as a separate payment |
|
The employee quits immediately after vacation |
|
|
The employee received an advance and went on leave without pay |
In section 2, do not reflect the operation. This will need to be done in calculations for the period when the tax will be withheld |
|
Payments upon dismissal |
|
|
Paid compensation for unused vacation |
|
|
Paid severance pay and average earnings for the period of employment |
The payment standard has not been exceeded Do not include the payment amount in your reporting. Payment standard exceeded In the form, show only the excess amount:
|
|
Other situations |
|
|
Deductions are greater than accrued income, the tax base is zero |
|
|
Paid income in kind. The person did not receive any other income from the tax agent |
|
|
Fixed advance payments of a foreigner who works under a patent are greater than accrued income. Tax base is zero |
|
|
Paid remuneration to members of the board of directors |
|
|
Non-taxable payments |
|
|
Payments that are not subject to personal income tax (Article 217 of the Tax Code of the Russian Federation), for example, child care benefits up to 1.5 years old |
|
Report 6-NDFL is a form with which taxpayers report personal income tax. In it they must indicate information about the income of employees, calculated and withheld amounts of personal income tax for the reporting period. All employers are required to submit it every quarter.
Report form 6-NDFL
The form of the 6-NDFL report, the procedure for filling out and submitting it is determined by the order of the Federal Tax Service dated October 14, 2015 No. ММВ-7-11/450@. At the beginning of 2018, it was amended by order of the Federal Tax Service of Russia dated January 17, 2018 N ММВ-7-11/18@, which came into force on March 26, 2018.
A report that shows the calculation of personal income tax amounts is submitted quarterly in electronic format, if during the reporting quarter the organization made payments in favor of 25 people or more. If the organization reports for less than 25 people, then the form can be submitted on paper. The tax amount is filled in in rubles, and the income amount is filled in rubles and kopecks.
Deadlines for submitting 6-NDFL
Form 6-NDFL must be sent to the tax office no later than the last day of the month following the reporting quarter. The annual calculation is provided until April 1 of the following year (Article 230 of the Tax Code of the Russian Federation). For the 2nd quarter of 2019, you must report no later than July 31. More detailed timing can be seen in the table.
Fines for reporting
There is a fine for failure to comply with the deadlines for submitting the report. Each month of delay will cost 1000 rubles according to the norms of clause 1.2 of Article 126 of the Tax Code of the Russian Federation. An official responsible for failure to submit personal income tax reports on time may be fined from 300 to 500 rubles (Part 1 of Article 15.6 of the Code of Administrative Offenses of the Russian Federation).
If the information in the 6-NDFL report is found to be unreliable, the organization will be fined 500 rubles (Clause 1 of Article 126.1 of the Tax Code of the Russian Federation). Therefore, the chief accountant of each organization should know in detail how to fill out 6 personal income tax 2019.
Unlawful submission of the 6-NDFL report on paper carries a fine of 200 rubles (Article 119.1 of the Tax Code of the Russian Federation).
Form changes to consider in 2019
In 2018, the legal successors of reorganized companies were required to submit 6-NDFL, if the company itself did not do so before the end of the reorganization. In particular, the successor organization should:
- indicate your TIN and KPP at the top of the title page;
- use code “215” (for the largest taxpayers - “216”) in the details “at the location (accounting) (code)”;
- in the “tax agent” detail, indicate the name of the reorganized entity or its separate division;
- in the new detail “Form of reorganization (liquidation) (code)” indicate one of the values: 1 - transformation, 2 - merger, 3 - division, 5 - accession, 6 - division with simultaneous accession, 0 - liquidation;
- also indicate “TIN/KPP of the reorganized company.”
There have also been other changes to the way you fill out the form.
The largest taxpayers need to provide a checkpoint according to the certificate of registration with the tax office at the location of the legal entity, and not at the place of registration as the largest taxpayer.
Tax agent organizations that are not major taxpayers must indicate the value “214” instead of “212” in the details “at location (accounting) (code)”.
The title page must contain the full details of the document confirming the authority of the representative.
The electronic format of 6-NDFL is also adjusted taking into account the listed amendments.
Sample of filling out 6-NDFL: step-by-step instructions
Although the report has been in effect for four years, completion still raises questions among employers and accountants. In addition, a number of changes have been made to it that must be taken into account when filling out.
The document consists of the following sections:
- Title page.
- Section 1 (information is formed on an accrual basis).
- Section 2 (information is reflected only for the specified quarter, without taking into account previous periods).
Below is an example of filling out 6-NDFL for the 2nd quarter of 2019 with step-by-step instructions.
Cover page of form 6-NDFL
Step 1. TIN and checkpoint
In the appropriate fields, indicate the TIN and KPP data of the organization submitting the report. If the report is submitted by a branch, then the branch checkpoint is indicated.
Step 2. Correction number
If 6-NDFL is submitted for the first time during the reporting period, then zeros are reflected in the “adjustment number” field.
An adjustment involves changes to the information provided to the Federal Tax Service. Clarification of the calculation for the corresponding reporting period is indicated by the adjustment number. For example: 001, 002, 003 and so on.
Step 3. Reporting by quarter (period number)
The period for providing 6-NDFL is the quarter for which the employer reports:
- 1st quarter - code 21;
- half-year - code 31;
- 9 months - code 33;
- year - code 34.
Codes for organizations providing information at the stage of reorganization (liquidation) are indicated in appendix. 1 Order.
Step 4. Tax period
The tax period is the calendar year for which the information is provided. The corresponding 4 digits are entered in the field.
Step 5. Tax service code (at place of registration)
The line indicates the code of the tax office where the reports will be submitted. This is a four-digit code in which:
- the first 2 digits are the region number;
- the second two digits are the inspection code itself (using the example of Federal Tax Service Inspectorate No. 9 of the Central District of St. Petersburg).
It is important to remember that reporting is sent to the inspectorate at the location of the organization or its separate division. Individual entrepreneurs submit this report to the tax office at their place of residence or place of business.
The code “By location (accounting)” helps determine which organization submits reports. The full list of codes is defined in the appendix. 2 to the Order.
The most common for organizations:
- by place of registration - 214;
- at the place of registration of a separate subdivision - 220;
- the largest taxpayers indicate 212.
Individual entrepreneurs also indicate special codes:
- at place of residence - code 120;
- at the place of activity - code 320.
Step 6. Taxpayer name
The short (if any) or full name of the company is printed in the “tax agent” field.
Step 7. OKTMO (municipal entity) code and taxpayer phone number
You must indicate the code of the municipality in whose territory the organization or branch is located and registered. Sometimes citizens are paid money (salaries and bonuses) by both the parent organization and its division. In this case, two forms with different OKTMO codes are filled out and submitted at once.
Section 1
Section 1 “Generalized Indicators” is formed on a cumulative basis from the beginning of the year and consists of information for each personal income tax rate, except for lines 060-090. The structure of section 1 provides information:
1. For each bet separately:
- tax rate percentage;
- amount of accrued income (the form may not include income that is completely exempt from personal income tax, or income that is less than the limit, depending on the type of income. For example, financial assistance in connection with the death of a close relative, financial assistance for the birth (adoption, establishment of guardianship rights) of a child up to 50 thousand rubles per child, etc.);
- amounts of tax deductions;
- personal income tax amounts (including from income in the form of dividends).
2. Generalized information on all bets (displayed once in the section for the first bet):
- number of individuals who received income;
- amounts of tax withheld;
- amounts of tax not withheld;
- personal income tax amounts returned by the tax agent.
Personal income tax rates in 2019 on the income of employees and persons performing work (providing services) under civil contracts: 13%, 15%, 30% and 35%. In 2019, rates did not change.
We will show you how to take into account personal income tax in report 6 personal income tax, using examples of filling out sections line by line.
Block 1. Data for each personal income tax rate
Step 1. Line 010. Tax rate
The example considers the widely used personal income tax rate of 13%. In field 010 the interest rate is indicated. In the case of tax calculation at different rates, for each rate the data will be generated that relates only to the specified personal income tax rate. The total values of lines 060 to 090 are indicated once on the first page; on subsequent sheets, zeros are placed in these fields.
Step 2. Line 020. Accrued income
Line 020 (“amount of accrued income”) indicates all taxable income of employees, calculated on an accrual basis from the beginning of the year - those that were actually received during the year. Line 020 does not include income that is completely non-taxable with personal income tax and income transferred to employees that is less than the taxable limit, for example, financial assistance up to 4,000 rubles (on a general basis) or up to 50,000 rubles (for birth). Payment of dividends is reflected, among other things, in line 025.
In certain cases, material assistance is not completely subject to personal income tax (see clause 8, clause 8.3 and clause 8.4 of Article 217 of the Tax Code of the Russian Federation); for some types of material assistance, personal income tax is withheld from a portion. In Letter No. BS-4-11/13984@ dated 08/01/2016, the Federal Tax Service clarified that line 020 should not contain information about income not subject to personal income tax and specified in Art. 217 Tax Code of the Russian Federation. Thus, completely non-taxable financial assistance is not indicated on the form.
Step 3. Line 030. Tax deductions
If taxpayers were provided with tax deductions, their amount is reflected in field 030. Deductions are non-taxable amounts that reduce the base for calculating personal income tax. The Tax Code provides for the following tax deductions:
- standard (Article 218 of the Tax Code of the Russian Federation);
- social (Article 219 of the Tax Code of the Russian Federation);
- property (Article 220 of the Tax Code of the Russian Federation), etc.
Line 030 is filled in in total for all deduction codes (order of the Federal Tax Service of Russia dated September 10, 2015 No. ММВ-7-11/387@) for which they were provided.
Step 4. Line 040. Calculated personal income tax
Line 040 (“calculated tax amount”) is calculated by multiplying line 010 (“tax rate”) and the corresponding tax base of income (personal income tax base).
The tax base of income (at each rate) is determined as the difference between column 020 (“amount of accrued income”) and column 030 (“amount of tax deductions”).
Tax base of income (rate 13%) = 10,100,000.00 - 100,000.00 = 10,000,000.00 (personal income tax base 13%)
Line 040 (“calculated tax amount”) = 10,000,000 * 13% = 1,300,000 (personal income tax at a rate of 13%).
Tax on dividends is indicated in column 045 and is calculated in the same way.
Step 5. Line 050. Amount of advances
This field is filled in if the organization employs foreigners on a patent basis. In this case, line 050 (“amount of fixed advance payment”) reflects the amount of advances paid to foreigners. In other cases, there is no data to fill in line 050, and zero is indicated.
Block 2. Summary of Section 1
Step 6. Line 060. Number of people who have received income since the beginning of the year
The field indicates the total number of individuals to whom the organization made payments of taxable income in the reporting period.
Step 7. Line 070. Total amount of tax withheld at all rates
Line 040 is the calculated tax, i.e. the value of this line shows the amount of tax that must be transferred for the period (1st quarter, 1st half of the year, 9 months, year).
Line 070 - withheld tax, displays data on the transferred tax amounts only for the current period. This line should not include data for past or future payments.
You can check the data on page 040 using payment orders for the payment of personal income tax by comparing fields 106 (“TP” - payments of the current year) and 107 (“MS indicates the serial number of the month”) with the value of line 040.
For the 2nd quarter of 2019, as in other periods, the value of line 040 must correspond to the amounts calculated (calculated) and transferred to the budget for this period. Please note that not in this period, but specifically for it. Page 070 is checked in the same way as page 040, taking into account that all transfers (tax payment) must be made in the quarter (other period) for which we are reporting. That is, the information is compared according to the reporting period of personal income tax paid in the reporting period. You can check the correctness of the values of lines 040 and 070 by determining the amount of payments for the last reporting month made in the month following the reporting month.
Line 070 (“withheld”) may not be the same as line 040 (“calculated”). This happens when some tax amounts were accrued earlier and withheld from employees later.
Step 8. Line 080. Tax not withheld
Column 080 includes personal income tax amounts that could not be withheld for any reason.
Step 9. Line 090. Tax refunded
Line 090 reflects the amount of tax that was withheld incorrectly and returned to the employee. If there were no such cases, put a zero.
Section 2
This section of the 6-NDFL report contains only information for the reporting quarter, and not for the period from the beginning of the year. It indicates the dates for payment of income to employees and the deadlines for transferring personal income tax, as well as the amounts that correspond to income and tax.
The dates of transfers to employees need to be arranged in chronological order.
Step 10. Date employees received income
Columns 100 reflect the day on which the employee received income, even if the transfer was on a payroll basis, for each quarter of the year. Information for one day must be summarized if their tax payment dates coincide. If payments to employees are made according to different types, which differ in the tax payment date, information on such income must be indicated separately.
Please note that the date and month that must be specified depend on the nature of the payments.
The date on which the employee receives income depends on the specific type of payment. Thus, a salary becomes a citizen’s income on the last working day of the month for which it is transferred. Therefore, it is permissible to indicate the last date in this line, for example, January 2019, although employees received their salaries for January only in February. But vacation pay and sick pay are recognized as citizens’ income on the day they are received. As for material assistance, when transferring in cash, the date of receipt of income is the day of payment (transfer to a bank account or withdrawal from the cash register). If financial assistance is in kind, then in line 100 you must indicate the date of transfer of income.
Step 11. Line 110. Day of tax withholding by the tax agent
Line 110 contains the date (day, month, year) of tax withholding.
Personal income tax can be withheld from wages, vacation pay, sick leave, financial assistance (from the taxable part), remuneration for work performed (services performed) and other payments in favor of the employee only on the day the income is transferred to the employee.
Step 13. Line 130. Income before tax
Field 130 indicates the amount received by the employee or employees (in case of payment by list) on a certain date (filled in column 100 on the left) before the tax was withheld.
The date of the employee's income for the month must match the amount unless it includes completely non-taxable income. In such cases, explanations of the official position of the following departments can be provided:
- letter of the Federal Tax Service of Russia dated December 15, 2016 No. BS-4-11/24064@;
- letter of the Federal Tax Service of Russia dated 01.08.2016 No. BS-4-11/13984@ “Concerning calculations according to Form 6-NDFL.”
This rule also applies to the title page. Even in the longest line containing the name of the organization, all remaining spaces are filled with dashes.
Zero 6-NDFL
The obligation to submit a calculation in Form 6-NDFL to the tax authority at the place of registration arises if the taxpayer is recognized as a tax agent, that is, makes payments in favor of individuals. If employee income is not accrued or paid during the year, there is no need to submit a report. The Federal Tax Service informed about this in a letter dated March 23, 2016 No. BS-4-11/4901.
If during 2019 there was at least one payment in favor of an individual in the nature of wages, sick leave, financial assistance, remuneration for services rendered (work performed) as part of the execution of a civil contract, the report must be completed. Since the form is filled out on a cumulative basis, in the future, indicators from the first, second and third quarters will be saved in the future in a cumulative manner. So, in principle, there cannot be a zero 6-personal income tax; the report will still contain information on at least one payment.
If last year an organization was a tax agent, but this year for some reason stopped paying income to employees, you don’t have to submit anything to the tax authority. Although the company is not obliged to explain to the tax authorities what the loss of tax agent status is associated with, to reassure yourself, you can send a letter to the Federal Tax Service regarding the failure to provide 6-NDFL in any form.
Download form 6 personal income tax: Current form
6 Personal income tax, sample filling
Fill out form 6-NDFL online
You can fill out a declaration in online services on the websites of accounting software developers - My Business, Kontur, Nebo and others. Some sites allow you to do this freely, but usually the services require a small fee (up to 1000 rubles).
The report does not replace the usual annual form of 2-NDFL certificate. The main difference between the two forms is in the order in which the data is reflected: certificate 2-NDFL is submitted separately for each individual to whom income was paid, and 6-NDFL is submitted for the organization as a whole.
Quarterly reporting reflects the total income paid to all individuals. Data in form 6-NDFL are shown on an accrual basis from the beginning of the year.
Reporting must be submitted at the place of registration of the organization or individual entrepreneur. For each separate division, a separate 6-NDFL calculation is submitted at the place of its registration (letter of the Ministry of Finance of the Russian Federation dated November 19, 2015 No. 03-04-06/66970, letter of the Federal Tax Service of the Russian Federation dated December 28, 2015 No. BS-4-11/23129@).
Small firms with up to 25 employees are allowed to submit 6-NDFL reports on paper.
If the number exceeds 25 people, you will have to report electronically. The Kontur.Extern system will help you easily and quickly send reports via telecommunication channels.
Fill out and submit 6-NDFL reports online without errors. 3 months of Kontur.Externa for you for free!
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Deadlines for submitting 6-NDFL
Form 6-NDFL must be submitted no later than the last day of the month following the reporting quarter. Taking into account weekends and holidays in 2019, the following reporting deadlines are provided:
- For 2018 - until 04/01/2019;
- for the first quarter - until April 30, 2019;
- for the six months - until July 31, 2019;
- nine months - until October 31, 2019.
To submit form 6-NDFL, save it to your bookmarksaccountant calendar .
Procedure for filling out 6-NDFL
Below you will find brief instructions for filling out 6-NDFL.
Form 6-NDFL contains a title page and two sections.
If the organization has separate divisions, the checkpoint and OKTMO of such divisions must be indicated on the title page. In any case, the TIN is assigned to the parent organization.
How to fill out Section 1 “Generalized Indicators”
This section should show the amount of accrued income broken down by tax rate. The amount of accrued dividends is recorded on a separate line. Information about dividends is necessary for the Federal Tax Service to compare it with the figures reflected in the income tax return.
Section No. 1 of the 6-NDFL calculation can be placed on several pages if the organization uses different personal income tax rates.
How to fill out line 070 of form 6-NDFL
Accountants often ask about the procedure for filling out line 070 6-NDFL. We'll tell you what's included below.
Line 070 6-NDFL includes the total amount of tax withheld on an accrual basis from the beginning of the year. It is important that personal income tax is withheld. For example, in line 070 of the report for the first quarter of 2019, there is no need to reflect the tax on the March salary if it was paid in April (letters of the Federal Tax Service of Russia dated 08/01/2016 No. BS-4-11/13984@, dated 07/01/2016 No. BS-4 -11/11886@).
How to fill out Section 2 “Dates and amounts of income actually received and withheld personal income tax”
In the second section, you need to group income by date of receipt. For each group, you need to note the dates of tax withholding and transfer to the budget.
Since 2016, for some types of income, a new procedure has been in force for determining the date of their receipt by an individual (Article 223 of the Tax Code of the Russian Federation). Thus, income in the form of material benefits for using a loan must be determined on the last date of each month. If the employee used the loan during the first quarter, lines 100 and 130 must reflect the material benefit as of 01/31/2019, 02/28/2019 and 03/31/2019. Personal income tax on income is reflected in line 140.
Passing personal income tax to 6-personal income tax
There are situations when income is accrued in one quarter and paid out in the next. Calculation and deduction of personal income tax occur in different quarters. This situation is typical for March, June, September and December salaries.
If a company has a pass-through tax, it must be recorded in the withholding quarter. For vacation pay, bonuses and sick leave, a different scheme is provided - the tax is reflected in the period when the income is paid.
Updated calculation
Organizations and individual entrepreneurs must submit an updated calculation in form 6-NDFL if errors are found in the primary report or false information is provided.
When submitting 6 personal income taxes for the 4th quarter of 2017 (it would be more correct - “for 2017”), you must use the form that was approved on October 14, 2015 by Order of the Federal Tax Service of the Russian Federation No. ММВ-7-11/450 “On approval of the form for calculating the amounts of personal income tax calculated and withheld by the tax agent (form 6-NDFL) and the procedure for filling it out, as well as the format and procedure for submitting the calculation of the amounts of personal income tax calculated and withheld by the tax agent in electronic form." The order will determine the procedure for filling out the form and the presentation format electronic.
Article 230 of the Tax Code of the Russian Federation (paragraph 3, paragraph 2) establishes the deadline for submitting reports in Form 6 of personal income tax: Tax agents, which include organizations and individual entrepreneurs making payments to individuals in accordance with current legislation, report for the first quarter, half of the year, 9 months and a year. The deadline for reporting is one month after the reporting period, for the year - no later than April 1 of the following year.
Deadline to submit a report on Form 6-NDFL in 2017:
- April 30 – for the first quarter;
- July 31 – for the half year;
- October 31 – for 9 months;
- April 02, 2018 – for 2017(since April 1 is a day off).
It should be kept in mind that if the last day of the deadline for submitting reports falls on a weekend or a non-working holiday, you can submit the report on the next working day following such a day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation). Thus, the deadline for submitting 6 personal income taxes for the 4th quarter of 2017 (for 2017) is no later than April 2, 2018.
Deadline for submitting 6 personal income taxes for the 4th quarter of 2017 (for 2017)
The deadline for submitting 6 personal income taxes for the 4th quarter of 2017 is April 2, 2018. If reporting is not submitted on time, the tax office will impose penalties.
As noted above, paragraph 7 of Article 6.1 of the Tax Code of the Russian Federation provides a rule for cases when the deadline for submitting a report falls on weekends or holidays, in which case the deadline for submitting 6-NDFL is postponed to the first working day following weekends or holidays.
Penalties for failure to submit 6 personal income taxes on time.
The chief accountant should know that if 6 personal income taxes are not submitted on time, the organization (or individual entrepreneur) will be fined 1000 rubles. for each full or partial month of delay. This provision is provided in paragraph.
1.2 of Article 125.
In case of failure to submit 6 personal income taxes within 10 days after the established deadline, additional sanctions may be applied - the tax inspectorate has the right to suspend transactions on bank accounts.
For errors made in reporting, a fine will be imposed on the basis of Article 126.1 of the Tax Code of the Russian Federation. The fine is 500 rubles. The fine is imposed only for errors in income and tax amounts. There should be no penalties for an error in the form made in the company's address. A fine cannot be imposed on those who independently identify errors in the document and promptly submit an updated document to the tax office before the tax authorities discover inaccurate information.
Do I need to submit zero form 6 personal income tax?
There is no need to submit zero form 6 personal income tax. This follows from the letter of the Federal Tax Service of the Russian Federation dated March 23, 2016 No. BS-4-11/4958.
Companies and individual entrepreneurs are required to submit 6-NDFL only in cases where they are tax agents - in the case of income payments to employees (in accordance with Article 226 of the Tax Code of the Russian Federation).
Submission of the form is not required in the following cases:
- There are no employees at all.
- There are employees on staff, but no payments were made to them during the reporting period.
- There is no economic and financial activity.
6 Personal income tax for the 3rd quarter of 2017: sample filling
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Submitting 6-NDFL.
"Authorized accounting department ReportMaster" will help you submit 6-personal income tax to the tax office via the Internet at a low price. The price for sending 6-NDFL is 300 rubles. Our price is lower than the market price, the usual market price for sending a report to the tax office is from 500 rubles. In order to send the 6-NDFL report through us You need to follow three simple steps: 1) Sign the power of attorney and agreement. 2) Pay the bill 3) Send the report file. After this, all that remains is to wait for response documents from the specialist. telecom operator and from the Federal Tax Service. On our website there is information about the deadlines for submitting 6-NDFL. If you do not know how to generate a report file, you can contact us and our accountants will fill out the report for you and send it to the tax office.
All submitted reports are protected and stored on secure servers to which no one has access. Upon your request, we can provide you with a report in printed form. In addition to sending 6-NDFL, you can use our free services, namely reconciliation with the Federal Tax Service, extract from the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs with an electronic tax stamp. There are various competitions on our website where you can win free sending of any report to any regulatory authority.
We are always happy to help you. Sincerely, your personal authorized representative.
How to send a 6-NDFL declaration via the Internet.
Step 1. The following information must be provided:
Step 2. After we receive the information from step 1, we send you:
- Power of attorney form from the Federal Tax Service (you will need to familiarize yourself with your signature and seal)
- A form of agreement that is concluded on our part and yours.
- Information about the cost of the service and how to pay for our services.
It will be necessary to sign an agreement between us and you.
The Federal Tax Service power of attorney form must be filled out and printed in duplicate.
IMPORTANT: Without a power of attorney, the Federal Tax Service will refuse to accept reports.
Step 3. You send us:
- Signed contract;
- Signed power of attorney;
- Report file.
*The invoice must be paid by this time.
Step 4. After receiving the documents confirming the acceptance of your reports by the Federal Tax Service, we will send you receipts and the protocol by email.
Deadlines for submitting 6-NDFL for 2017.
Since the deadline for submitting 6 personal income taxes falls on Saturday, you will need to report no later than April 3, 2017 (Monday).
What is the deadline for submitting 6 personal income taxes for the 4th quarter of 2016
According to 6-NDFL, reports are made for the first quarter, half a year, nine months - no later than the last day of the month following the corresponding period. For a year - no later than April 1 of the following year. This is established in paragraph 2 of Article 230 of the Tax Code of the Russian Federation. If the deadline falls on a weekend or holiday, you must report on the first working day. Thus, the deadline for submitting 6 personal income taxes for the 4th quarter (for 2016) is no later than April 3, 2017. Because April 1st falls on a Saturday.
Note. If a company delays reporting, it is charged a fine of 1,000 rubles for each month of delay. (Article 76, clause 1.2 of Article 126 of the Tax Code of the Russian Federation).
How to report on 6NDFL
6-NDFL is submitted by tax agents - paragraph 2 of Article 230 of the Tax Code of the Russian Federation. These are companies and entrepreneurs that pay individuals income subject to personal income tax. Information in the report is included for all individuals. They indicate the dates when employees received income, when taxes were withheld from them, and when it should have been transferred to the budget.
The control ratios will help you fill out the calculation correctly - letter of the Federal Tax Service dated March 10, 2016 No. BS-4-11/3852. The only problem is that tax authorities are constantly updating them. It is important not to miss new letters from the Federal Tax Service.
Check that you have completed the calculations for previous periods correctly.
What form should I use to submit 6-NDFL?
You can report on 6-NDFL on paper or electronically. Since 2016, companies with up to 25 employees have been reporting via the Internet (clause 2 of Article 230 of the Tax Code of the Russian Federation). If the number of employees is up to 24 people inclusive, you can submit the calculation on paper.
Based on materials from: glavbukh.ru
Starting next year, employers will submit quarterly information on the amounts of personal income tax calculated and transferred to the budget. The reporting requirements are very strict; fines are provided even for mistakes.
In addition to the current form 2 personal income tax, another one is being introduced - 6 personal income tax, new reporting for all employers performing the functions of a tax agent. This is due to the changes made to Article 230 of the Tax Code in May of this year.
Purpose of introducing reporting
Let us remind you that since 2016, withheld tax amounts from individuals must be paid to the budget within 1 day after receipt of income. The exception applies only to sick leave and vacation pay: personal income tax from them is transferred until the last day of the month in which the payment was made. Previously, the Federal Tax Service could only check the correctness of tax calculations during on-site inspections, which were carried out selectively and quite rarely.
Quarterly calculation makes it possible to receive information online and check it during desk processing. Of course, this will increase the burden on employers, but it will simplify the control function of the tax authorities. It will be most difficult for those who keep records without using automated systems. Their implementation, in turn, requires investment. In the video below, Natalya Gorbova, an expert accountant at Contour School, talks about what 6 personal income taxes are and how this innovation will affect other types of taxation.
Procedure for filling out and submitting
As a general rule, organizations submit reports at the place of registration, and their separate divisions - at the place of actual location.
Only taxpayers classified as the largest taxpayers can submit one general form in the region where they are classified in that category. The location codes where the report will need to be submitted are listed in Table 1.
Externally, the new Form 6 personal income tax is no different from other formalized tax documents. It consists of 3 sheets.
Title
Contains INN, KPP, OKVED, name of the organization, tax office codes, reporting period, adjustment number.
Sheet 2
Consists of 2 sections. The first indicates the total amount of tax withheld on personal income for the entire organization. For each reporting period, it is considered a cumulative total and must coincide with the data in section 4 (sheet 3). OKTMO codes are indicated in the following order:
- organizations or their separate divisions - municipal entities at their location;
- Individual entrepreneurs, lawyers, notaries - at the place of permanent registration (residence);
- individual entrepreneurs using UTII or SPN - at the place of activity.
The second section contains the amounts of income, deductions, calculated tax for all codes and the amount of the advance payment paid. If several tax rates apply, section 2 is completed for each of them.
Sheet 3
Includes sections 3 and 4. The third indicates the codes of standard, property and social deductions. The fourth contains the dates, amounts of income paid and tax transferred. All amounts are calculated in full rubles, subject to rounding rules.
The report is submitted within the month following the 1st, 2nd, 3rd quarters, and the payment form for the year is submitted before April 1 of the next year. It is allowed to be submitted in paper form to organizations with up to 25 employees. Penalties for violating the order are:
- for failure to submit a quarterly report - a fine of 1,000 rubles for each month (full, incomplete);
- for violation of deadlines more than 10 days after the established date, the Federal Tax Service may suspend transactions on bank accounts and electronic transfers;
- for false information - a fine of 500 rubles; it can only be avoided if you correct the information before it is discovered by the inspector.
Many lawyers believe that such strict measures will lead to an increase in conflict situations and litigation. For example, the “unreliability” of a report may be the result of a simple technical error by an accountant. The inability to withdraw funds from the account to pay salaries or the same tax can cause even greater negative consequences.
Video
Victor Stepanov, 2015-09-06
Questions and answers on the topic
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When to submit 6-NDFL for 2017? What is the deadline to submit 6-NDFL for the 4th quarter of 2017? By what date should I submit my annual personal income tax information to the tax office? The deadlines for submitting the annual 6-NDFL calculation are summarized in this article.
Deadlines for submitting quarterly calculations 6-NDFL: general approach
According to the rules of the Tax Code of the Russian Federation, calculations in form 6-NDFL must be submitted within the following deadlines (paragraph 3, paragraph 2, article 230 of the Tax Code of the Russian Federation):
- based on the results of the first quarter - no later than April 30,
- at the end of the half-year - no later than July 31,
- based on the results of 9 months - no later than October 31,
- at the end of the year - no later than April 1 of the following year.
If the deadline for submitting the 6-NDFL form falls on a weekend or a non-working holiday, then the 6-NDFL calculation is submitted on the next working day (Clause 7, Article 6.1 of the Tax Code of the Russian Federation).
Calculation deadlines in 2017
In 2017, accountants submitted calculations using Form 6-NDFL within the following deadlines:
based on the results of the first quarter - no later than May 2;
based on the results of the half-year - no later than July 31;
based on the results of nine months - no later than October 31.
Deadline for submitting 6-NDFL for the 4th quarter of 2017
Indeed, many accountants call the annual calculation of 6-NDFL “calculation for the 4th quarter of 2017.” However, this is not entirely true, since the final calculation for 2017 summarizes, in particular, all indicators for 2017, not only for the last quarter of this year.
You must submit the annual calculation to the Federal Tax Service for 2017 (4th quarter) no later than April 2, 2018, since April 1, 2018 is a Sunday. Accordingly, the answer to the question of when to submit 6-NDFL for the 4th quarter of 2017 lies in the date - April 2, 2017.
Method of submitting annual calculations
Submit calculations in form 6-NDFL for the 4th quarter of 2017 to the Federal Tax Service no later than April 2, 2018 in electronic form via TKS. You can submit an annual calculation on paper only if there were fewer than 25 income recipients during the reporting or tax period. These rules also apply to the annual calculation of 6-NDFL for 2017. This follows from paragraph 7 of paragraph 2 of Article 230 of the Tax Code of the Russian Federation.